Country Furniture Company manufactures furniture at its​ Akron, Ohio, factory. Some of its costs from the past year​ include: Depreciation on sales office: ​                              $9,700 Depreciation on factory equipment                     16,700 Factory supervisor salary                                      50,800 Sales commissions                                                23,900 Lubricants used in factory equipment                3,300 Insurance costs for factory                                  21,100 Wages paid to maintenance workers                115,900 Fabric used to upholster furniture                     10,300 Freightminusin ​(on raw​ materials)                     3,300 Costs of delivery to customers                           9,100 Wages paid to assemblyminusline workers     115,700 Lumber used to build product                             82,900 Utilities in factory                                                  54,600 Utilities in sales office                                          26,600 Conversion costs for Country Furniture Company totaled:_______ a. $378,100.b. $486,500.c. $526,500.d. $510,500.